Everton want to sell James McCarthy, and it’s clear which club he should join

James McCarthy isn't in Ronald Koeman's plans, and could be on the way out of Everton, according to The Daily Mail.

The Republic of Ireland midfielder started Everton's opening game of the season at right wing-back, and was taken-off after 38 minutes for tactical reasons against West Brom last weekend. Coupled with the signing of Idrissa Gana Gueye, McCarthy's diminishing form over the past two seasons, and newly-rich Everton looking to make a mark in the transfer market, it's becoming increasingly likely the 25-year-old won't be at Goodison Park for much longer. Koeman reportedly prefers Gueye and Gareth Barry in central midfield. Whatever about the merits of retaining 35-year-old Barry ahead of McCarthy, Gueye, unfortunately from the Irish national team's point of view, looks an upgrade on McCarthy on recent form. Here's a comparison of some key statistics for the pair last season: [caption id="attachment_92526" align="alignnone" width="1016"] Via Squawka.[/caption] This always looked like it would be a pivotal season for McCarthy. For the first time since 2008, he wouldn't be playing under Roberto Martinez, and would have to impress a new manager. Like the rest of the talented Everton squad, McCarthy's progress stalled under Martinez. Ireland and Everton fans had hoped he would develop into an all-action, box-to-box midfielder, capable of dictating play from the back of midfield, and finishing off attacking moves, but has yet to materialise. There have been flashes of this player, in particular against Manchester United in April 2015, when McCarthy was outstanding. The midfielder opened the scoring in a 3-0 win, finishing off a sweeping counter-attack. The Glaswegian ran the length of the pitch, collected the ball on the edge of United's penalty area, powered past two defenders and slotted the ball past David de Gea. Against Germany six months later McCarthy showed the other side of his game. The midfielder was instrumental in Ireland's shock 1-0 win over the world champions, pressing and harrying the German midfield. A suffocating, dominant performance that ensured Martin O'Neill's team kept a clean sheet. It appeared McCarthy had come of age in the Ireland team. These two performances - against United and Germany - typified the player Ireland and Everton fans wanted, and had hoped, to see McCarthy develop into. It was no wonder teams like United and Spurs had been linked with him, and Jamie Carragher said he would like to see him at Liverpool. Less than a year later, United and Spurs are no longer being tipped to make a move for the player, Liverpool certainly aren't, and McCarthy's Everton career appears to be on the verge of ending. Newcastle United, West Brom, Sunderland, Celtic, Watford and Aston Villa are reportedly interested in signing McCarthy before the end of the transfer window, and it's clear, out of those clubs, there's only one worth leaving Everton for. McCarthy hasn't quite reached the stage where he needs to return to play in Scotland. Watford and Villa are reportedly only interested in loan-deals, and that wouldn't be of long-term benefit to McCarthy at this stage of his career. The 25-year-old is too good for West Brom, and would be wise to avoid the sinking ship that is David Moyes' Sunderland. That leaves Newcastle. McCarthy, like Rafa Benitez as a manager, is too good for the Championship, but he could benefit from taking one step back to take two steps forward. Benitez is still one of the best tactical, and defensive, coaches around, and his more reserved, analytical approach might make a welcome change for McCarthy, from the bluster packaged as a positive outlook employed by Martinez. The Ireland midfielder could also play in his preferred position, at the base of a midfield, without a fellow defensively-minded midfielder beside him. It's no coincidence that McCarthy's best performances for Ireland have come without Glenn Whelan beside him, and the same could occur at club level without Gareth Barry. Newcastle are expected to dominate the Championship this season, and thus there'll be less need for two defensive midfielders. McCarthy could also boost his confidence, which appeared shot during Euro 2016, with a stint in the Championship.